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Rating Consultancy RICS/IRRV/RSA Code of Practice 3rd edition
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Page 1: Rating Consultancy COP 3rd Edition

Rating Consultancy

RICS/IRRV/RSA Code of Practice

3rd edition

Page 2: Rating Consultancy COP 3rd Edition

Copyright notice

Copyright of this Code of Practice belongs to RICS.

Purchasers of this Code of Practice are, however, permitted to reproduce copies of this Code of Practice for clientsfree of charge for the purpose stated in this document only. Appendices A, B and C must be provided under theconditions stated in this document. Copyright of this material is retained by RICS and this permission can bewithdrawn at RICS’ discretion.

An acknowledgement of RICS’ copyright ownership should appear on any copy of the Code of Practice reproduced.

Published by The Royal Institution of Chartered Surveyors

Surveyor Court

Westwood Business Park

Coventry CV4 8JE

UK

www.ricsbooks.com

No responsibility for loss or damage caused to any person acting or refraining from action as a result of the materialincluded in this publication can be accepted by the author, publisher or RICS.

Produced by the Royal Institution of Chartered Surveyors in association with the Institute of Revenues Rating andthe Rating Surveyors’ Association.

ISBN 978 1 8421 588 8

RICS March 2010. Copyright in all or part of this publication rests with RICS, and save by prior consent of RICS,no part or parts shall be reproduced by any means electronic, mechanical, photocopying or otherwise, now knownor to be devised.

Typeset in Great Britain by Columns Design Ltd, Reading

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Contents

Status of this Code of Practice 1

Rating Consultancy Code of Practice

1 Introduction 2

The Code of Practice applicable in England and Wales 3

2 Background 3

3 Seeking instructions 3

4 Terms of Engagement 4

The Code of Practice in relation to Scotland 8

5 Background 8

6 Seeking instructions 8

7 Terms of Engagement 9

The Code of Practice in relation to Northern Ireland 13

8 Background 13

9 Seeking instructions 13

10 Terms of Engagement 14

Appendices

A Information for ratepayers (England and Wales) 18

B Information for ratepayers (Scotland) 20

C Information for ratepayers (Northern Ireland) 22

D Publications and further information 24

RATING CONSULTANCY | iii

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iv | RATING CONSULTANCY

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Status of this Code of Practice

This Code of Practice has been jointly adopted by the Royal Institution ofChartered Surveyors (RICS), the Institute of Revenues, Rating and Valuation(IRRV) and the Rating Surveyors’ Association (RSA).

RICS Rules of Conduct require that members shall carry out their professionalwork with due skill, care and diligence and with proper regard for the technicalstandards expected of them. Members shall also carry out their professionalwork in a timely manner and with proper regard for standards of service andcustomer care expected of them. RICS members are therefore expected tocomply with this Code of Practice.

Under the IRRV Code of Conduct it is the duty of every member in privatepractice to comply with the contents of this document.

This Code of Practice has also been endorsed by the executive committee of theRSA on behalf of their members who are generally, in any event, subject to theRICS Code of Conduct.

When an allegation of professional negligence is made against a surveyor, thecourt is likely to take account of any relevant code published by RICS, IRRVand RSA in deciding whether or not the surveyor acted with reasonablecompetence. Failure to comply with this Code of Practice is likely to beadjudged negligent.

In the opinion of RICS, IRRV and RSA, a member conforming to therequirements of this Code of Practice should have at least a partial defence toan allegation of negligence by virtue of having followed its requirements.

RATING CONSULTANCY | 1

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Rating Consultancy Code of Practice

1 Introduction

1.1 With the aim of improving consumer protection and maintaining professionalstandards this Code of Practice sets out the standards of practice that ratingconsultants must adopt in all cases where they are either seeking instructions,or are approached by a new or existing client, to provide advice in relation tonon-domestic rating matters. It has mandatory application in relation to ratingconsultancy work.

1.2 This Code of Practice applies only in England, Wales, Scotland and NorthernIreland. Although the rating systems in England and Wales, Scotland and inNorthern Ireland are similar there are differences in procedure andterminology. Therefore, for clarity, the Codes of Practice applicable to eachsystem are set out separately reflecting the specific circumstances.

1.3 The Code of Practice came into effect on 1 April 2004 and applies to contractsfor Rating Consultancy services entered into or renewed on or after this date.The second edition came into effect on 31 October 2005. This third editioncomes into effect on 1 April 2010.

1.4 This Code of Practice does not provide any guidance on the details of ratingprocedures, valuations or technical terms. Further information on thesematters may be obtained from the publications and sources of informationlisted in Appendix D.

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The Code of Practice applicable inEngland and Wales

2 Background

2.1 The cost of rates to many businesses may be substantial and ratepayers oftenneed advice on establishing their liability and understanding how assessmentsmay be challenged. Rating advice has become an important area of work formembers and others who have recognised a business opportunity.

2.2 In order to obtain instructions to act, some firms have made misleading andinaccurate claims as to the prospects of obtaining business rate reductions orhave persuaded ratepayers to enter into contracts of service under terms thatcan be disadvantageous to the ratepayers concerned. Some of these practiceshave been the subject of criticism in the media, and investigation andprosecution by Trading Standards Officers and the Department of Business,Enterprise and Regulatory Reform.

2.3 The purpose of this Code of Practice is to set out a mandatory code of bestpractice which reinforces both the RICS Rules of Conduct for Members andFor Firms (RoC), in particular the requirement for rating consultants to beopen and transparent in all their dealings (Rule 3), and the IRRV Code ofConduct.

2.4 The legislative background to the rating system is complex and ratingconsultants will need to understand the principles and the effect of thembefore seeking or accepting instructions.

2.5 The rating terms used in this Code of Practice have the same meaning asdefined in the governing statutes and associated regulations. Furtherinformation on the statutory background may be obtained from thepublications and sources of information listed in Appendix D.

3 Seeking instructions

3.1 When seeking instructions to advise on rating matters, or responding to aninvitation for such advice, the rating consultant must not:

(a) make any misleading statements or support directly or indirectlymisleading statements made by others as to the service to be supplied orits possible outcome;

(b) make, or claim to have made, a Proposal to Alter the Rating List on aratepayer’s behalf without proper authority to do so.

3.2 These requirements reinforce RoC for Firms Rule 10 which states:

“A Firm shall promote its professional services only in a truthful andresponsible manner”

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3.3 As ratepayers may not be familiar with the complexities of rating valuationpractice and procedures it is essential that the rating consultant makes it clearat the outset that there can be no guarantees of success. Where transitionalarrangements apply, the rating consultant should make it clear that even if arateable value is reduced this does not necessarily mean that a refund of ratespaid will be due or future liabilities will be reduced.

3.4 The following list, which is not exhaustive, indicates statements that may bemisleading:

+ to state or imply that a revaluation increase in rateable value of theprospective client’s property is too high by misleading comparison, orcalculation, with average changes in rateable value between Rating Lists;

+ to state or imply that a reduction in the rateable value of the prospectiveclient’s property will automatically follow from reductions in rateable valueof other property in the locality;

+ to imply that the Valuation Officer would do otherwise than to accept avalid proposal;

+ to suggest that acknowledgement by the Valuation Officer of a proposal canbe construed as acceptance that the proposal has been validly made;

+ to suggest that acknowledgement by the Valuation Officer of a proposalimplies that a reduction in the rateable value, or rates liability, willautomatically result.

3.5 Where it is proposed that the rating consultant acts as a subcontractor to aprincipal not bound by this Code of Practice, the rating consultant shouldendeavour to ascertain whether the manner in which the principal contractorwas instructed complied with the principles governing this Code of Practice. Ifin doubt rating consultants should carefully consider their position andwhether it is proper to accept the instruction.

4 Terms of Engagement

4.1 As a minimum the Terms of Engagement for the provision of rating advicemust include the following:

(a) identification of the client;

(b) confirmation that the service relates only to a single specified generalrating revaluation unless clearly and unambiguously stated otherwise;

(c) confirmation of the extent to which the service includes assessmentalterations during the revaluation period and an outline of the serviceto be provided;

(d) identification of the property/properties in respect of which the serviceis to be provided together with the extent to which the property/properties will be inspected;

(e) details of how the fees will be calculated and when they are due;

(f) details of the handling of any rate refunds if these are to be payable tothe rating consultant;

(g) terms relating to the consequences of the instructions being cancelled;

(h) a statement that a copy of the firm’s complaints handling procedure isavailable on request;

(i) a copy of Appendix A: Information for ratepayers (England and Wales).

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4.2 The RoC for Firms, Rule 7 states:

“ . . . A firm shall operate a complaints handling procedure. Thecomplaints handling procedure must include a redress mechanism that isapproved by the Regulatory Board.”

4.3 RICS, IRRV and RSA do not recommend any particular form of contractbecause such matters are for agreement between the parties. It is in the interestof all parties that the Terms of Engagement are clearly understood from theoutset and the requirement to include these minimum terms is intended toclarify the extent of the client’s commitment.

4.4 It is misleading practice for the summary terms on the face of the document tobe substantially affected or extended by other conditions and definitions,especially if these are in small print or if they appear separately on the back of,or elsewhere within, the document.

4.5 Where there is an ongoing relationship between the rating consultant and theclient it may be appropriate to establish standing Terms of Engagementincorporating the minimum terms. This will avoid the need to agree andconfirm revised terms for each new instruction or re-instruction.

4.6 The following commentary on each of the minimum requirements is intendedto assist rating consultants in the formulation of Terms of Engagement.

a. Identification of the client

The identification of the client should be straightforward.

b. Confirmation that the service relates only to a single specified generalrating revaluation unless clearly and unambiguously stated otherwise

It is misleading to extend the contract to cover more than one general ratingrevaluation by including such an extension in the supplementary conditionsnot appearing on the face of the contract. Coupled with other conditions, suchextension could commit the client to pay for a future service that was not fullyappreciated when the contract was signed and may not be required.

c. Confirmation of the extent to which the service includes assessmentalterations during the revaluation period and an outline of the service tobe provided

It is expected that the rating consultant will offer a service which will normallyinclude:

+ carrying out inspections and investigations to the extent necessary toundertake a rating valuation which is professionally adequate for itspurpose;

+ making proposals when required;

+ negotiating with the Valuation Officer and settling appeals;

+ calculating estimated rate liability;

+ advice on action required to minimise rate liability;

+ acting in relation to certificates for transitional arrangements as they ariseor need to be applied for.

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Whilst each instruction will reflect its own circumstances the Terms ofEngagement must include a reference to the following matters:

+ whether the client shall receive prior recommendation of any settlementreached by the rating consultant with the Valuation Officer, either byagreement or withdrawal, or if authority is to be given to conclude a ratingappeal without seeking approval from the client;

+ the extent of the action to be taken in the event of disagreement with theValuation Officer and possible hearing of the Appeal by the ValuationTribunal;

+ the extent to which the rating consultant will advise on rates liabilityincluding the application of the transitional arrangements and anyassociated certification procedures;

+ where the Terms of Engagement do not include the provision of valuationadvice (for instance, advising only on rates administration and ratesmitigation), they must make it clear that the service is so restricted. In thesecircumstances the rating consultant should seek to ascertain whether theclient has employed a consultant to advise on rating valuation and appealsand, if so, should seek to consult and liaise with that rating valuationconsultant to avoid possible duplication of work and the making ofmisleading statements.

d. Identification of the property/properties in respect of which the service isto be provided together with the extent to which the property/propertieswill be inspected

Where there is more than one property they may be identified either by way ofa list or a general description, for example, all properties for which the clienthas a rates liability or for which a liability will exist during the period of thecontract.

The degree of on-site inspection that is appropriate will vary according to thecircumstances and is a matter for the rating consultant’s professionaljudgement in each case. The Terms of Engagement should make it clear thatthe property will be inspected and measured to the extent necessary to providethe consultancy service.

e. Details of how the fees will be calculated and when they are due

RICS, IRRV and RSA do not prescribe scales of fees and they have to be agreedwith the client for each instruction. In addition to stating the circumstances inwhich a liability for fees arises and how they will be calculated, the terms mustalso clearly state the fee liability in the following circumstances:

+ if a fee is payable on receipt of the Valuation Officer’s acknowledgement oracceptance of the proposal;

+ if a fee is payable notwithstanding the withdrawal of a proposal;

+ where an assessment is reduced but there is no immediate or anticipatedmonetary benefit to the client, in the form of refunds or reduced liability,the terms must state whether any fee is payable and, if so, how it is to becalculated;

+ the extent to which the fee covers work preparatory to a possible ValuationTribunal hearing and confirmation that a separate fee basis will apply forthe presentation of a case before the Tribunal as an advocate, an expertwitness, or both. Rating consultants are reminded that RICS, IRRV and

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RSA consider that contingency fee arrangements may be incompatible withthe duty of impartiality and independence required of an expert and that,contingency fees for Tribunal work should generally be avoided (seeSurveyors Acting as Advocates, Surveyors acting as Expert Witnesses andRating Appeals, details in Appendix D).

f. Details of the handling of any rate refunds if these are to be payable to therating consultant

Where the rating consultant agrees with the client that any rate refunds fromthe billing authority are to be paid to the rating consultant, such anarrangement must be clearly stated in the Terms of Engagement.

In these circumstances any monies received by the agent must be held in aclient account which complies with RoC for Firms Rule 8 and the IRRV code.

g. Details of the consequences of the instructions being cancelled

Conditions that relate to the cancellation of the contract by either party mustbe clear and understood by the client. Where the terms of cancellation providefor the payment of a fee, whether in addition to an agreed fee or in substitutionfor such a fee, it is considered to be good practice to base the fee on the workdone rather than an arbitrary calculation such as a percentage of the rateablevalue.

h. A statement that a copy of the firm’s complaints handling procedure isavailable on request.

This requirement is included to reinforce the need to comply with RoC forFirms, Rule 7.

I. A copy of Appendix A: Information for ratepayers (England and Wales)

The purpose of this requirement is to ensure that the prospective client isprovided with some information about the rating system and its procedures,the liability for fees and the possible outcomes following the making of aproposal, before entering into a contractual commitment.

The appendix must be provided without any alteration of the text and in a typesize not less than that in which it is printed in this Code of Practice (10 font).

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The Code of Practice applicable inScotland

5 Background

5.1 The cost of rates to many businesses may be substantial and ratepayers oftenneed advice on establishing their liability and understanding how assessmentsmay be challenged. Rating advice has become an important area of work formembers and others who have recognised a business opportunity.

5.2 In order to obtain instructions to act, some firms have made misleading andinaccurate claims as to the prospects of obtaining business rate reductions orhave persuaded ratepayers to enter into contracts of service under terms thatcan be disadvantageous to the ratepayers concerned. Some of these practiceshave been the subject of criticism in the media, and investigation andprosecution by Trading Standards Officers and the Department of Business,Enterprise and Regulatory Reform.

5.3 The purpose of this Code of Practice is to set out a mandatory code of bestpractice which reinforces the RICS Rules of Conduct for Members and forFirms (RoC), in particular the requirement for rating consultants to be openand transparent in all their dealings (Rule 3), and the IRRV Code of Conduct.

5.4 The legislative background to the rating system is complex and ratingconsultants will need to understand the principles and the effect of thembefore seeking or accepting instructions.

5.5 The rating terms used in this Code of Practice have the same meaning asdefined in the governing statutes and associated regulations. Furtherinformation on the statutory background may be obtained from thepublications and sources of information listed in Appendix D.

6 Seeking instructions

6.1 When seeking instructions to advise on rating matters, or responding to aninvitation for such advice, the rating consultant must not:

(a) make any misleading statements or support directly or indirectlymisleading statements made by others as to the service to be supplied orits possible outcome;

(b) make, or claim to have made, an appeal on a ratepayer’s behalf withoutproper authority to do so.

6.2 These requirements reinforce RoC for Firms Rule 10 which states:

“A firm shall promote its professional services only in a truthful andresponsible manner”.

6.3 As ratepayers may not be familiar with the complexities of rating valuationpractice and procedures it is essential that the rating consultant makes it clear

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at the outset that there can be no guarantees of success. Where transitionalarrangements apply, the rating consultant should make it clear that even if arateable value is reduced this does not necessarily mean that an equivalentrefund of rates paid will be due or future liabilities will be reduced inproportion to the reduction in rateable value.

6.4 The following list, which is not exhaustive, indicates statements that may bemisleading:

+ to state or imply that a revaluation increase in rateable value of theprospective client’s property is too high by misleading comparison, orcalculation, with average changes in rateable value between RevaluationRolls;

+ to state or imply that a reduction in the rateable value of the prospectiveclient’s property will automatically follow from reductions in rateable valueof other property in the locality;

+ to imply that the Assessor would do otherwise than to accept a valid appeal;

+ to suggest that acceptance of an appeal by the Assessor implies that areduction in the rateable value, or rates liability, will automatically result.

6.5 Where it is proposed that the rating consultant acts as a subcontractor to aprincipal not bound by this Code of Practice, the rating consultant shouldendeavour to ascertain whether the manner in which the principal contractorwas instructed complied with the principles governing this Code of Practice. Ifin doubt rating consultants should carefully consider their position andwhether it is proper to accept the instruction.

7 Terms of Engagement

7.1 As a minimum the Terms of Engagement on the provision of rating advicemust include the following:

(a) identification of the client;

(b) confirmation that the service relates only to a single specified generalrating revaluation unless clearly and unambiguously stated otherwise;

(c) confirmation of the extent to which the service includes assessmentalterations during the revaluation period and an outline of the serviceto be provided;

(d) identification of the property/properties in respect of which the serviceis to be provided together with the extent to which the property/properties will be inspected;

(e) details of how the fees will be calculated and when they are due;

(f) details of the handling of any rate refunds if these are to be payable tothe rating consultant;

(g) details of the consequences of the instructions being cancelled;

(h) a copy of Appendix B: Information for ratepayers (Scotland).

7.2 The RoC for Firms, Rule 7, states:

“A Firm shall operate a complaints handling procedure. The complaintshandling procedure must include a redress mechanism that is approved bythe Regulatory Board”.

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7.3 RICS, IRRV and RSA do not recommend any particular form of contractbecause such matters are for agreement between the parties. It is in the interestof all parties that the Terms of Engagement are clearly understood from theoutset and the requirement to include these minimum terms is intended toclarify the extent of the client’s commitment.

7.4 It is misleading practice for the summary terms on the face of the document tobe substantially affected or extended by other conditions and definitions,especially if these are in small print or they appear separately on the back of, orelsewhere within, the document.

7.5 Where there is an ongoing relationship between the rating consultant and theclient it may be appropriate to establish standing Terms of Engagementincorporating the minimum terms. This will avoid the need to agree andconfirm revised terms for each new instruction or re-instruction.

7.6 The following commentary on each of the minimum requirements is intendedto assist rating consultants in the formulation of Terms of Engagement.

a. Identification of the client

The identification of the client should be straightforward.

b. Confirmation that the service relates only to a single specified generalrating revaluation unless clearly and unambiguously stated otherwise

It is misleading to extend the contract to cover more than one generalrevaluation by including such an extension in the supplementary conditionsnot appearing on the face of the contract. Coupled with other conditions, suchextension could commit the client to pay for a future service that was not fullyappreciated when the contract was signed and may not be required.

However, provided it is clear in the Terms of Engagement that the client agreesto retain the rating consultant to act in relation to more than one ratingrevaluation and the consequential liability for fees is clearly stated, includingthe method by which they will be calculated, there is no objection to suchterms being included.

c. Confirmation of the extent to which the service includes assessmentalterations during the revaluation period and an outline of the service tobe provided

It is expected that the rating consultant will offer a service which will normallyinclude:

+ carrying out inspections and investigations to the extent necessary toundertake a rating valuation which is professionally adequate for itspurpose;

+ lodging valid appeals when required;

+ negotiating with the Assessor and resolving appeals;

+ calculating estimated rate liability;

+ advice on action required to minimise rate liability.

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Whilst each instruction will reflect its own circumstances the Terms ofEngagement must include a reference to the following matters:

+ whether the client shall receive prior recommendation of any settlementreached by the rating consultant with the Assessor, either by agreement orwithdrawal, or if authority is to be given to conclude a rating appealwithout seeking approval from the client;

+ the extent of the action to be taken in the event of disagreement with theAssessor and possible hearing of the Appeal by the Valuation AppealCommittee or the Lands Tribunal for Scotland;

+ the extent to which the rating consultant will advise on rates liability;

+ confirmation whether the rating consultant is to be responsible forsupplying to the Assessor properly requested information. If the ratingconsultant is to be responsible, confirmation that the client will provideaccurate information to the rating consultant in order that a timelyresponse may be made;

+ where the Terms of Engagement do not include the provision of valuationadvice (for instance, advising only on rates administration and ratesmitigation), they must make it clear that the service is so restricted. In thesecircumstances the rating consultant should seek to ascertain whether theclient has employed a consultant to advise on rating valuation and appealsand, if so, should seek to consult and liaise with that rating valuationconsultant to avoid possible duplication of work and the making ofmisleading statements.

d. Identification of the property/properties in respect of which the service isto be provided together with the extent to which the property/propertieswill be inspected

Where there is more than one property they may be identified either by way ofa list or a general description, for example, all properties for which the clienthas a rates liability or for which a liability will exist during the period of thecontract.

The degree of on-site inspection that is appropriate will vary according to thecircumstances and is a matter for the rating consultant’s professionaljudgement in each case. The Terms of Engagement should make it clear thatthe property will be inspected and measured to the extent necessary to providethe consultancy service.

e. Details of how the fees will be calculated and when they are due

RICS, IRRV and RSA do not prescribe scales of fees for valuation services andthey have to be agreed with the client for each instruction. In addition tostating the circumstances in which a liability for fees arises and how they willbe calculated, the terms must also clearly state the fee liability in the followingcircumstances:

+ if a fee is payable upon receipt of the Assessor’s acknowledgement of theappeal;

+ if a fee is payable notwithstanding the withdrawal of an appeal;

+ in the event that an appeal proceeds to the Valuation Appeal Committee,the Lands Tribunal for Scotland, or the Lands Valuation Appeal Court, itmust be made clear to the client whether an additional fee will apply for thepresentation of a case before the Committee as an advocate, an expert

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witness, or both, and how it will be calculated. Rating consultants arereminded that RICS, IRRV and RSA consider that any form of contingencyfee arrangement may be incompatible with the duty of impartiality andindependence required of an expert and that contingency fees for ValuationAppeal Committee or Lands Tribunal work should generally be avoided(see Surveyors Acting as Advocates, and Surveyors Acting as Expert Witnesses,details in Appendix D).

f. Details of the handling of any rate refunds if these are to be payable to therating consultant

Where the rating consultant agrees with the client that any rate refunds fromthe rating authority are to be paid to the rating consultant, such anarrangement must be clearly stated in the Terms of Engagement.

In these circumstances any monies received by the agent must be held in aclient account which complies with RoC for Firms, Rule 8 and the IRRV Code.

g. Details of the consequences of the instructions being cancelled

Conditions that relate to the cancellation of the contract by either party mustbe clear and understood by the client. Where the terms of cancellation providefor the payment of a fee, whether in addition to an agreed fee or in substitutionfor such a fee, it is considered to be good practice to base the fee on the workdone rather than an arbitrary calculation such as a percentage of the rateablevalue.

h. A statement that a copy of the firm’s complaints handling procedure isavailable on request

This requirement is included to reinforce the need to comply with RoC forFirms, Rule 7.

I. A copy of Appendix B: Information for ratepayers (Scotland)

The purpose of this requirement is to ensure that the prospective client isprovided with some information about the rating system and its procedures,the liability for fees and the possible outcomes following the making of anappeal, before entering into a contractual commitment.

The appendix must be provided without any alteration of the text and in a typesize not less than that in which it is printed in this Code of Practice (10 font).

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The Code of Practice applicable inNorthern Ireland

8 Background

8.1 The cost of rates to many businesses may be substantial and ratepayers oftenneed advice on establishing their liability and understanding how assessmentsmay be challenged. Rating advice has become an important area of work formembers and others who have recognised a business opportunity.

8.2 In order to obtain instructions to act, some firms have made misleading andinaccurate claims as to the prospects of obtaining business rate reductions orhave persuaded ratepayers to enter into contracts of service under terms thatcan be disadvantageous to the ratepayers concerned. Some of these practiceshave been the subject of criticism in the media, and investigation by TradingStandards Officers and the Department of Enterprise, Trade and Investment.

8.3 The purpose of this Code of Practice is to set out a mandatory code of bestpractice which reinforces both the RICS Rules of Conduct for Members andFor Firms (RoC), in particular the requirement for rating consultants to beopen and transparent in all their dealings (Rule 3), and the IRRV Code ofConduct.

8.4 The legislative background to the rating system is complex and ratingconsultants will need to understand the principles and the effect of thembefore seeking or accepting instructions.

8.5 The rating terms used in this Code of Practice have the same meaning asdefined in the governing statutes and associated regulations. Furtherinformation on the statutory background may be obtained from thepublications and sources of information listed in Appendix D.

9 Seeking instructions

9.1 When seeking instructions to advise on rating matters, or responding to aninvitation for such advice, the rating consultant must not:

+ make any misleading statements or support directly or indirectlymisleading statements made by others as to the service to be supplied orits possible outcome;

+ make, or claim to have made, a Proposal to Alter the Valuation List on aratepayer’s behalf without proper authority to do so.

9.2 These requirements reinforce RoC for Firms Rule 10 which states:

“A Firm shall promote its professional services only in a truthful andresponsible manner”

9.3 As ratepayers may not be familiar with the complexities of rating valuationpractice and procedures it is essential that the rating consultant makes it clear

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at the outset that there can be no guarantees of success. Where transitionalarrangements apply, the rating consultant should make it clear that even if aNet Annual Value (NAV) is reduced this does not necessarily mean that arefund of rates paid will be due or future liabilities will be reduced.

9.4 The following list, which is not exhaustive, indicates statements that may bemisleading:

+ to state or imply that a revaluation increase in NAV of the prospectiveclient’s property is too high by misleading comparison, or calculation, withaverage changes in NAV between Valuation Lists;

+ to state or imply that a reduction in the NAV of the prospective client’sproperty will automatically follow from reductions in rateable value ofother property in the locality;

+ to imply that the District Valuer would do otherwise than to accept a validapplication;

+ to suggest that acknowledgement by the District Valuer of an applicationcan be construed as acceptance that the application has been validly made;

+ to suggest that acknowledgement by the District Valuer of an applicationimplies that a reduction in the NAV, or rates liability, will automaticallyresult.

9.5 Where it is proposed that the rating consultant acts as a subcontractor to aprincipal not bound by this Code of Practice, the rating consultant shouldendeavour to ascertain whether the manner in which the principal contractorwas instructed complied with the principles governing this Code of Practice. Ifin doubt rating consultants should carefully consider their position andwhether it is proper to accept the instruction.

10 Terms of Engagement

10.1 As a minimum the Terms of Engagement for the provision of rating advicemust include the following:

(a) identification of the client;

(b) confirmation that the service relates only to a single specified generalrating revaluation unless clearly and unambiguously stated otherwise;

(c) confirmation of the extent to which the service includes assessmentalterations during the revaluation period and an outline of the serviceto be provided;

(d) identification of the property/properties in respect of which the serviceis to be provided together with the extent to which the property/properties will be inspected;

(e) details of how the fees will be calculated and when they are due;

(f) details of the handling of any rate refunds if these are to be payable tothe rating consultant;

(g) terms relating to the consequences of the instructions being cancelled;

(h) a statement that a copy of the firm’s complaints handling procedure isavailable on request;

(i) a copy of Appendix C: Information for ratepayers in Northern Ireland.

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10.2 The RoC for Firms, Rule 7 states:

“ . . . A firm shall operate a complaints handling procedure. Thecomplaints handling procedure must include a redress mechanism that isapproved by the Regulatory Board.”

10.3 RICS, IRRV and RSA do not recommend any particular form of contractbecause such matters are for agreement between the parties. It is in the interestof all parties that the Terms of Engagement are clearly understood from theoutset and the requirement to include these minimum terms is intended toclarify the extent of the client’s commitment.

10.4 It is misleading practice for the summary terms on the face of the document tobe substantially affected or extended by other conditions and definitions,especially if these are in small print or if they appear separately on the back of,or elsewhere within, the document.

10.5 Where there is an ongoing relationship between the rating consultant and theclient it may be appropriate to establish standing Terms of Engagementincorporating the minimum terms. This will avoid the need to agree andconfirm revised terms for each new instruction or re-instruction.

10.6 The following commentary on each of the minimum requirements is intendedto assist rating consultants in the formulation of Terms of Engagement.

a. Identification of the client

The identification of the client should be straightforward.

b. Confirmation that the service relates only to a single specified generalrating revaluation unless clearly and unambiguously stated otherwise

It is misleading to extend the contract to cover more than one general ratingrevaluation by including such an extension in the supplementary conditionsnot appearing on the face of the contract. Coupled with other conditions, suchextension could commit the client to pay for a future service that was not fullyappreciated when the contract was signed and may not be required.

However, provided it is clear in the Terms of Engagement that the client agreesto retain the rating consultant to act in relation to more than one ratingrevaluation and provided the consequential liability for fees is clearly stated,including the method by which they will be calculated, there is no objection tosuch terms being included.

c. Confirmation of the extent to which the service includes assessmentalterations during the revaluation period and an outline of the service tobe provided

It is expected that the rating consultant will offer a service which will normallyinclude:

+ carrying out inspections and investigations to the extent necessary toundertake a rating valuation which is professionally adequate for itspurpose;

+ making applications and appeals when required;

+ submitting evidence to the District Valuer and settling applications;

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+ negotiating with the Commissioner of Valuation and resolving appeals;

+ calculating estimated rate liability;

+ advice on action required to minimise rate liability.

While each instruction will reflect its own circumstances the Terms ofEngagement must include a reference to the following matters:

+ whether the client shall receive prior notification of the outcome of anapplication reached by the rating consultant with the District Valuer, eitherby agreement or withdrawal, or if authority is to be given to conclude arating application without seeking approval from the client;

+ the extent of the action to be taken in the event of disagreement with theDistrict Valuer and possible appeal to the Commissioner of Valuation andpossible hearing of an appeal by the Lands Tribunal of Northern Irelandand thereafter appeal to the Court of Appeal;

+ the extent to which the rating consultant will advise on rates liability;

+ confirmation whether the rating consultant is to be responsible forsupplying to the District Valuer properly requested information. If therating consultant is to be responsible, confirmation that the client willprovide accurate information to the rating consultant in order that a timelyresponse may be made;

+ where the Terms of Engagement do not include the provision of valuationadvice (for instance, advising only on rates administration and ratesmitigation), they must make clear that the service is so restricted. In thesecircumstances the rating consultant should seek to ascertain whether theclient has employed a consultant to advise on rating valuation andapplications and appeals and, if so, should seek to consult and liaise withthat rating valuation consultant to avoid possible duplication of work andthe making of misleading statements.

d. Identification of the property/properties in respect of which the service isto be provided together with the extent to which the property/propertieswill be inspected

Where there is more than one property they may be identified either by way ofa list or a general description, for example, all properties for which the clienthas a rates liability or for which a liability will exist during the period of thecontract.

The degree of on-site inspection that is appropriate will vary according to thecircumstances and is a matter for the rating consultant’s professionaljudgement in each case. The Terms of Engagement should make it clear thatthe property will be inspected and measured to the extent necessary to providethe consultancy service.

e. Details of how the fees will be calculated and when they are due

RICS, IRRV and RSA do not prescribe scales of fees and they have to be agreedwith the client for each instruction. In addition to stating the circumstances inwhich a liability for fees arises and how they will be calculated, the terms mustalso clearly state the fee liability in the following circumstances:

+ if a fee is payable on receipt of the District Valuer’s acknowledgement oracceptance of the application;

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+ if a fee is payable notwithstanding the withdrawal of an application orappeal;

+ where an assessment is reduced but there is no immediate or anticipatedmonetary benefit to the client, in the form of refunds or reduced liability,the terms must state whether any fee is payable and, if so, how it is to becalculated;

+ the extent to which the fee covers work preparatory to a possible LandsTribunal of Northern Ireland or Court of Appeal hearing and confirmationthat a separate fee basis will apply for the presentation of a case before theTribunal as an advocate, an expert witness, or both. Rating consultants arereminded that RICS, IRRV and RSA consider that contingency feearrangements may be incompatible with the duty of impartiality andindependence required of an expert and that, contingency fees for Tribunalwork should generally be avoided (see Surveyors acting as Advocates andSurveyors Acting as Expert Witnesses details in Appendix D).

f. Details of the handling of any rate refunds if these are to be payable to therating consultant

Where the rating consultant agrees with the client that any rate refunds fromthe billing authority are to be paid to the rating consultant, such anarrangement must be clearly stated in the Terms of Engagement.

In these circumstances any monies received by the agent must be held in aclient account which complies with RoC for Firms Rule 8 and the IRRV code.

g. Details of the consequences of the instructions being cancelled

Conditions that relate to the cancellation of the contract by either party mustbe clear and understood by the client. Where the terms of cancellation providefor the payment of a fee, whether in addition to an agreed fee or in substitutionfor such a fee, it is considered to be good practice to base the fee on the workdone rather than an arbitrary calculation such as a percentage of the NAV.

h. A statement that a copy of the firm’s complaints handling procedure isavailable on request.

This requirement is included to reinforce the need to comply with RoC forFirms, Rule 7.

I. A copy of Appendix C: Information for ratepayers (Northern Ireland)

The purpose of this requirement is to ensure that the prospective client isprovided with some information about the rating system and its procedures,the liability for fees and the possible outcomes following the making of aproposal, before entering into a contractual commitment.

The appendix must be provided without any alteration of the text and in a typesize not less than that in which it is printed in this Code of Practice (10 font).

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Appendix A to the RICS/IRRV/RSA RatingConsultancy Code of Practice:

Information for ratepayers in England and WalesThis document contains important information. It must be provided to aratepayer as part of the written confirmation of the Terms of Engagementfor Rating Consultancy advice.

Your business rates bill, which may be a substantial part of your outgoings, iscalculated by applying a national multiplier, known as the uniform businessrate, to your property’s rateable value. A rateable value is an estimate made bythe Valuation Officer, representing HM Revenue and Customs, of a property’srental value at a particular date specified for each general rating revaluation.You may challenge the rateable value but the uniform business rate is setannually by central government. Following a revaluation, the government mayprovide for adjustments to rate liability by phasing increases, and decreases, inrates payable. These transitional arrangements are governed by very complexstatutory regulations and may affect your rate liability calculation.

Your rating consultant will be able to explain the effect of the procedures inyour particular circumstances, but to help you to understand some of themthis document, which is not intended to be a comprehensive statement of thelaw, gives you outline information.

A general revaluation of rating assessments is normally undertaken every fiveyears. New rateable values came into effect on 1 April 2010, and the nextgeneral revaluation is due to take place on 1 April 2015. The Valuation Officermay alter your assessment at any time to keep it up to date and to reflect theresults of appeals and will notify you of any alterations to your assessment,including their effective date. Challenges to individual rateable values, knownas ‘proposals’, can generally be made against the compiled list and agianst analteration to the RV by the VO at any time (within the general time limits).Proposals citing a material change of circumstances can generally only dealwith the circumstances existing at the time the proposal is made.If yourproperty has been affected by a material change of circumstances, for example,a physical change to the property or its locality which affects its value, you mayhave a right of appeal. A proposal may also be made challenging an alterationmade by the Valuation Officer.

Briefly, a rating assessment may be challenged by completing a standardproposal form and sending it to the appropriate Valuation Officer who willacknowledge it. After a valid proposal is made there will be an opportunity todiscuss the assessment with the Valuation Officer but if agreement is notpossible the matter will be determined at a Valuation Tribunal hearing. TheValuation Tribunal may dismiss an appeal, or amend the assessment, includingincreasing it in exceptional circumstances. There is a further right of appealfrom the Valuation Tribunal to the Lands Tribunal and, on points of law, to thehigher courts. There are no charges made by either the Valuation Officer or theValuation Tribunal, but fees are payable for appeals to the Lands Tribunal andthe higher courts, and additional fees will be charged by your professionaladvisers and legal representatives.

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You should be aware that appeals are rarely dealt with immediately. When theValuation Officer receives a valid proposal you will be advised of the timetablefor negotiation. You have to continue paying full rates until any appeal isdetermined.

Following the agreement, or determination by the tribunals, of a rateable value,the local billing authority will be notified by the Valuation Officer of therevised value and will recalculate the rates payable, having regard to theconsequential transitional arrangements if they apply. You should be awarethat even if the rateable value is reduced there is still a possibility that, wheretransitional arrangements apply, the rates payable will not necessarily reduceand in very limited circumstances may increase. Your consultant will usuallyexplain what effect a change to the rateable value will have on your bill andestimate the amount of any refund to which you may be entitled.

Your consultant must provide written Terms of Engagement which set out theminimum information required by the RICS/IRRV/RSA Rating ConsultancyCode of Practice. The proposed terms for providing rating consultancy advicemust make it clear whether the contract, and fee liability, will apply to just asingle general rating revaluation or several, and whether it includes assessmentalterations that may occur between revaluations. Where ratepayers seekprofessional assistance in the challenging of a rating assessment they will beresponsible for any fees that may arise in accordance with the Terms ofEngagement. Your consultant is required to explain to you, in the writtenTerms of Engagement, how the fees will be calculated and when they arepayable.

The provision of this information complies with the requirements of theRICS/IRRV/RSA Rating Consultancy Code of Practice. A copy of the Code ofPractice will be provided by your rating consultant on request.

The Royal Institution of Chartered Surveyors (RICS) represents over100,000 individually qualified professional members worldwide whoprovide expert advice on all land, property, and construction issues. TheInstitute of Revenues Rating and Valuation (IRRV) represents practitionersin the valuation, administration and adjudication of local property tax andbusiness rate matters. Rating consultancy is a specialist service provided bysome members of RICS and IRRV. Membership of the Rating Surveyors’Association (RSA) is restricted to members of RICS with a minimum ofthree years’ specialist experience.

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Appendix B to the RICS/IRRV/RSA RatingConsultancy Code of Practice:

Information for ratepayers in ScotlandThis document contains important information. It must be provided to aratepayer as part of the written confirmation of the Terms of Engagementfor Rating Consultancy advice.

Your non-domestic rates bill, which may be a substantial part of youroutgoings, is calculated by applying a non-domestic rate poundage to yourproperty’s rateable value. A rateable value is an estimate made by the Assessorof the property’s rental value at a particular date specified for each generalrevaluation. You may challenge the rateable value but not the non-domesticrate which is set annually by the Scottish Executive. Following a revaluation theExecutive may provide for adjustments to rate liability by phasing increasesand decreases in rates payable. These transitional arrangements are governedby complex statutory regulations and may affect your rate liability.

Your rating consultant will be able to explain the effect of the procedures inyour particular circumstances, but to help you to understand some of themthis document, which is not intended to be a comprehensive statement of thelaw, gives you outline information.

A general revaluation of rating assessments is normally undertaken every fiveyears. New rateable values came into effect on 1 April 2010 and the next generalrevaluation is due to take place on 1 April 2015. The Assessor may alter yourassessment at any time to keep it up to date and to reflect the results of appealsmade and will notify you of any alteration to your assessment. Challenges toindividual rateable values, called appeals, can only be made within certain timelimits which are generally within six months of the issue of a Valuation Noticeor the date you acquired an interest in the property. If your property has beenaffected by a material change of circumstances, for example, a physical changeto the property or its locality which affects its value, you may have a right ofappeal.

Briefly, a rating valuation may be challenged by writing to the appropriateAssessor. After a valid appeal is lodged there will be an opportunity to discussthe valuation with the Assessor but if agreement is not possible the matter canbe determined following a hearing by a local Valuation Appeal Committee, or,in certain cases, the Lands Tribunal for Scotland. The Valuation AppealCommittee has the power to dismiss an appeal, or amend the valuation byreducing it. There is a further right of appeal from the Valuation AppealCommittee or the Lands Tribunal for Scotland to the Lands Valuation AppealCourt only on a point of law. There are no charges made by either the Assessoror the Valuation Appeal Committee, but administration fees are payable forappeals to the Lands Tribunal and the Lands Valuation Appeal Court, andadditional fees will be charged by your professional advisers and legalrepresentatives.

You have to continue paying full rates until any appeal is determined.

Following the agreement, or determination, of an appeal the rating authoritywill be notified by the Assessor of the decision and will recalculate the ratespayable including transitional arrangements if they apply. Your consultant will

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usually explain what effect a change to the rateable value will have on your billand estimate the amount of any refund to which you may be entitled.

Your consultant must provide written Terms of Engagement which set out theminimum information required by the RICS/IRRV/RSA Rating ConsultancyCode of Practice. The proposed terms for providing rating consultancy advicemust make it clear whether the contract, and fee liability, will apply to just asingle Valuation Notice or otherwise and whether it includes assessmentalterations that may occur between revaluations. Where ratepayers seekprofessional assistance in the challenging of a rating assessment they will beresponsible for any fees that may arise in accordance with the Terms ofEngagement. Your consultant is required to explain to you, in the writtenTerms of Engagement, how the fees will be calculated and when they arepayable.

The provision of this information complies with the requirements of theRICS/IRRV/RSA Rating Consultancy Code of Practice. A copy of the Code ofPractice will be provided by your rating consultant on request.

The Royal Institution of Chartered Surveyors (RICS) represents over100,000 individually qualified professional members worldwide whoprovide expert advice on all land, property, and construction issues. TheInstitute of Revenues Rating and Valuation (IRRV) represents practitionersin the valuation, administration and adjudication of local property tax andbusiness rate matters. Rating consultancy is a specialist service provided bysome members of RICS and IRRV. Membership of the Rating Surveyors’Association (RSA) is generally restricted to members of RICS with aminimum of three years’ specialist experience.

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Appendix C: Information for ratepayers inNorthern Ireland

Guidance Note issued by The Royal Institution ofChartered Surveyors, The Rating Surveyors’ Associationand The Institute of Revenues Rating and ValuationThis document contains important information. It must be provided to aratepayer as part of the written confirmation of the Terms of Engagementfor Rating Consultancy advice.

Your business rates bill, which may be a substantial part of your outgoings, iscalculated by applying the Total Non-Domestic Poundage, to your property’srateable value, known as Net Annual Value (NAV), the Poundage being thetotal of the Non- Domestic District and Regional Poundages. An NAV is anestimate made by the District Valuer of a property’s rental value at a particulardate specified for each general rating revaluation. You may challenge the NAVbut the Total Non-Domestic Poundage is set annually by the Department ofFinance and Personnel for Northern Ireland and each District Council.Following a revaluation, the Northern Ireland Assembly may provide foradjustments to rate liability by phasing increases, and decreases, in ratespayable. These transitional arrangements are governed by very complexstatutory regulations and may affect your rate liability calculation.

Your rating consultant will be able to explain the effect of the procedures inyour particular circumstances, but to help you to understand some of themthis document, which is not intended to be a comprehensive statement of thelaw, gives you outline information.

A general revaluation of rating assessments is normally undertaken every fiveyears. New NAVs came into effect on 1 April 2003, and the next generalrevaluation was due to take place on 1 April 2010 but has now been postponedfor at least one year. The District Valuer may alter your NAV at any time to keepit up to date and to reflect the results of appeals and will notify you of anyalterations to your assessment, including the effective date. Challenges toindividual NAVs, known as Applications for Revision (an Application), canusually only be made against the NAV which is in force at the time theApplication is made. If your property has been affected by a material change ofcircumstances, for example, a physical change to the property, you have canmake an Application. An Application may also be made challenging analteration made by the District Valuer to an NAV.

Briefly, an NAV may be challenged by completing a standard application formand sending it to the appropriate District Valuer who will acknowledge it. Aftera valid Application is made there will be an opportunity to discuss theassessment with the District Valuer. If you are still unhappy with the DistrictValuer’s determination your case will be considered on appeal to theCommissioner of Valuation. Should you remain dissatisfied the matter will bereferred for hearing to the Lands Tribunal. The Lands Tribunal may dismiss anappeal, or amend the NAV, including increasing it in exceptionalcircumstances. There is a further right of appeal on points of law, to the highercourts. There are no charges made by either the District Valuer or theCommissioner of Valuation, but fees are payable for appeals to the Lands

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Tribunal and the higher courts, and additional fees will be charged by yourprofessional advisers and legal representatives. Should you choose at any stagein the process to engage a professional adviser, fees are not normallyreimbursed.

You should be aware that various stages of the appeals process are rarely dealtwith immediately. When the District Valuer receives a valid application you willbe advised of the timetable for determining the application. You have tocontinue paying full rates until any application is determined.

Following the a determination by the District Valuer, Commissioner ofValuation or Lands Tribunal, of an NAV, Land and Property Services will benotified of the revised NAV and will recalculate the rates payable, having regardto the consequential transitional arrangements if they apply. You should beaware that even if the NAV value is reduced there is still a possibility that,where transitional arrangements apply, the rates payable will not necessarilyreduce and in very limited circumstances may increase. Your consultant willusually explain what effect a change to the NAV will have on your bill andestimate the amount of any refund to which you may be entitled.

Your consultant must provide written Terms of Engagement which set out theminimum information required by the RICS/IRRV/RSA Rating ConsultancyCode of Practice. The proposed terms for providing rating consultancy advicemust make it clear whether the contract, and fee liability, will apply to just asingle general rating revaluation or several, and whether it includes assessmentalterations that may occur between revaluations. Where ratepayers seekprofessional assistance in the challenging of a rating assessment they will beresponsible for any fees that may arise in accordance with the Terms ofEngagement. Your consultant is required to explain to you, in the writtenTerms of Engagement, how the fees will be calculated and when they arepayable.

The provision of this information complies with the requirements of theRICS/IRRV/RSA Rating Consultancy Code of Practice. A copy of the Code ofPractice will be provided by your rating consultant on request.

The Royal Institution of Chartered Surveyors (RICS) represents over100,000 individually qualified professional members worldwide whoprovide expert advice on all land, property, and construction issues. TheInstitute of Revenues Rating and Valuation (IRRV) represents practitionersin the valuation, administration and adjudication of local property tax andbusiness rate matters. Rating consultancy is a specialist service provided bysome members of RICS and IRRV. Membership of the Rating Surveyors’Association (RSA) is restricted to members of RICS with a minimum ofthree years’ specialist experience.

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Appendix D to the RICS/IRRV/RSA RatingConsultancy Code of Practice:

Publications and sources of information

RICS publicationsAvailable from RICS Books, Surveyor Court, Westwood Business Park,Coventry, CV14 8JE or at www.ricsbooks.com:

Rating Appeals, 3rd Edition RICS guidance note, RICS Books, Coventry, 2009(ISBN 978 1 84219 488 1)

Code of Measuring Practice: A Guide for Surveyors and Valuers, 6th edition,RICS guidance note, RICS Books, Coventry, 2007 (ISBN 978 1 84219 332 7)

Surveyors Acting as Expert Witnesses, 3rd edition, RICS practice statement andguidance note, RICS Books, Coventry, 2008 (ISBN 978 1 84219 428 7)

Surveyors Acting as Advocates, 1st edition, RICS practice statement andguidance note, RICS Books, Coventry, 2008 (ISBN 978 1 84219 429 4)

Joint Professional Institutions’ Rating Valuation Forum, The Contractor’s Basisof Valuation for Rating Purposes, Guidance Note, RICS Books, Coventry, 1996(ISBN 0 85406 712 4)

Joint Professional Institutions’ Rating Valuation Forum, The Receipts andExpenditure Method of Valuation for Non-domestic Rating, Guidance Note,RICS Books, Coventry, 1997 (ISBN 0 85406 833 3)

RICS contacts

Royal Institution of Chartered SurveyorsParliament SquareLondon SW1P 3AD

www.rics.org/servicesThis site gives useful and practical information about business premises.

RICS Contact Centret: 0870 333 1600, e: [email protected]

The range of services available through the RICS Contact Centre includes:+ Lists of firms who deal with rating valuations+ RICS Rating helpline – for half an hour’s free advice from a rating

specialist+ Professional information service – for general advice on working with

your surveyor.

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Institute of Revenues, Rating and Valuation sources

Institute of Revenues, Rating and Valuation41 Doughty StreetLondon WC1N 2LFwww.irrv.org.uk

The Institute of Revenues, Rating and Valuation is the professional bodyfor local taxation, benefits and valuation. It promotes best practice andsupports the professional activities of its members working in governmentand commerce. With valuation members drawn from local government,the Valuation Office Agency of HM Revenue and Customs, the ValuationTribunal Service and private practice the Institute includes and representsthose directly involved with all aspects of valuations for non-domesticrating and council tax across the UK whilst maintaining a stronginternational profile for rating and valuation matters practised abroad. TheIRRV is the leading examiner in UK local taxation practice and providesextensive career development opportunities for its membership at large.

Dixon, T. and Heath, G., Business Rates: Your Guide (a booklet giving abrief guide to the business rate), IRRV, 2003 (ISBN 1 90195 622 9)

Rating Surveyors’ Association

www.ratingsurveyorsassociation.orgThe Rating Surveyors’ Association (RSA) was founded in 1909 andmembership is generally restricted to members of RICS or IRRV with aminimum of three years specialist experience as rating surveyors. The RSAhas over 400 members drawn from private practice, corporate bodies, theValuation Office Agency (VOA) and local authorities. Whilst independentof the Royal Institution of Chartered Surveyors (RICS), the RSA seeks toact, as far as possible, in conjunction with RICS.

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Government sources

Valuation Office Agency:www.voa.gov.uk/business_rates/index.htmThis site gives access to the VOA instructions on rating procedures,guidance on making proposals and VOA policy statements together withelectronic versions of every rating list in England and Wales with a searchfacility.

Business Link:www.businesslink.gov.ukThis is a site supported by the Valuation Office Agency and Communitiesand Local Government which provides general information and links toother government sites that have information about business rates.

Department of Communities and Local Government:www.communities.gov.ukwww.local.communities.gov.uk/finance/busratsl.htmThese sites give access to information about business rates.

Valuation Tribunalwww.valuationtribunal.gov.uk/Home.aspxThis site gives information about Valuation Tribunals. It includes appealslisted for hearing and decisions issued by Valuation Tribunals.

HM Revenue & Customswww.hmrc.gov.uk/statsThis site contains detailed rating statistics for England and Wales.

The National Assembly for Waleswww.wales.gov.ukThis site gives access to information about business rates in Wales.

Scottish Assessors Associationwww.saa.gov.ukThis site gives access to electronic versions of every valuation roll inScotland.

Land and Property Serviceswww.lpsni.gov.ukThis is the site of an executive agency of the Department of Finance andPersonnel for Northern Ireland that deals with all rating and valuationservices for Northern Ireland.

Lands Tribunal for Northern Irelandwww.landstribunalni.orgThis is the site for the Lands Tribunal for Northern Ireland which resolvesdisputes with regard to the value of land and buildings and about theiroccupation, use or development.

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